CO [China Cord Blood] F-3/A: EXPLANATORY NOTE • • • they contain different

[EXPLANATORY NOTE • • • they contain different outside and inside front covers and back covers; • 1 • 5 they contain different “Use of Proceeds” sections on page •] [Consent of Independent Registered Public Accounting Firm The Board of Directors China Cord Blood Corporation: We consent to the use of our reports dated July 15, 2010 with respect to the consolidated financial statements and the effectiveness of internal control over financial reporting incorporated by reference herein and in the registration statement on Form S-4 (File No. 333-155579) and to] [John Reynolds October 20, 2010 Page 2 General 1. Please comply with the comments that were issued on the company’s Form 20-F for the year ended December 31, 2009, in the staff’s letter dated August 19, 2010. Please amend the registration statement in response to these comments, if appropriate. COMPANY RESPONSE: The Company has filed an amended Form 20-F for]

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CO [China Cord Blood] 20-F/A: (Original Filing)

[On March 31, 2010, the issuer had 66,743,693 shares outstanding. o x o x x o o o o x o] [Certification Ting Zheng I, 1. I have reviewed this annual report on Form 20-F of China Cord Blood Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [Certification I, Albert Chen, certify that: 1. I have reviewed this annual report on Form 20-F of China Cord Blood Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification CHINA CORD BLOOD CORPORATION October 19, 2010 Ting Zheng Chief Executive Officer October 19, 2010 Albert Chen Chief Financial Officer (Principal Financial and Accounting Officer) EX-13.1 7 v199375_ex13-1.htm]

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GAGA [Le Gaga] F-6: FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS LE GAGA HOLDINGS LIMITED (Exact name of issuer of deposited securities as specified in its charter) N/A The Cayman Islands ) (Jurisdiction of incorporation or organization of issuer CITIBANK, N.A. ) (Exact name of depositary as specified in its charter 399] [DEPOSIT AGREEMENT by and among LE GAGA HOLDINGS LIMITED AND CITIBANK, N.A., as Depositary, AND THE HOLDERS AND BENEFICIAL OWNERS OF AMERICAN DEPOSITARY SHARES ISSUED HEREUNDER [DATE] Dated as of TABLE OF CONTENTS ARTICLE I DEFINITIONS 1 Section 1.1 “ADS Record Date” 1 Section 1.2 “Affiliate” 1 Section 1.3 “American Depositary Receipt(s)”, “ADR(s)” and “Receipt(s)” 2 Section 1.4 “American Depositary] [October 20, 2010 Citibank, N.A. – ADR Department 388 Greenwich Street New York, New York 10013 Ladies and Gentlemen: Registration Statement SEC Securities Act 100,000,000 ADSs Company Deposit Agreement ADR(s) Shares We refer to the Registration Statement on Form F-6 (the “ IRS Assuming that, at the time of their issuance, the Registration Statement will have been declared effective by]

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CO [Chinard Bloodrp] 20-F/A: (Original Filing)

[On March 31, 2010, the issuer had 66,743,693 shares outstanding. o x o x x o o o o x o x o o o o o x Explanatory Note PART I ITEM 3. KEY INFORMATION ITEM 4. INFORMATION ON THEMPANY ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS PART II] [Certification Ting Zheng I, 1. I have reviewed this annual report on Form 20-F of Chinard Bloodrporation; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I,bert Chen, certify that: 1. I have reviewed this annual report on Form 20-F of Chinard Bloodrporation; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification CHINARD BLOODRPORATION October19, 2010 Ting Zheng Chief Executive Officer October19, 2010bert Chen Chief Financial Officer (Principal Financial and Accounting Officer) v199375_ex13-1.htm 7 EX-13.1]

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MCOX [Mecox Lane] F-1/A: (Original Filing)

[] [DRAFT October 20, 2010 ECOX ANE IMITED M — [ — Each Representing [ NDERWRITING GREEMENT U [pricing date] NDERWRITING GREEMENT U [pricing date] UBS AG 52/F, Two International Finance Centre 8 Finance Street Central, Hong Kong and Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 Schedule A as Representatives of the several Underwriters named in] [Name of Company: MECOX LANE LIMITED MECOX LANE LIMITED Number: Number Ordinary Share(s) - [no. of shares] - Incorporated under the laws of the Cayman Islands Ordinary Share(s): US$1,000,000 10,000,000,000 Ordinary Shares US$0.0001 Share capital is - [no. of shares] - Issued to: [name of shareholder] [name of shareholder] [no. of shares] THIS IS TO CERTIFY THAT Dated Transferred from:]

CO [Chinard Bloodrp] 20-F/A: On March 31, 2010, the issuer had 66,743,693

[On March 31, 2010, the issuer had 66,743,693 shares outstanding. o x o x x o o o o x o x o o o o o x Explanatory Note PART I ITEM 3. KEY INFORMATION ITEM 4. INFORMATION ON THEMPANY ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS PART II] [Certification Ting Zheng I, 1. I have reviewed this annual report on Form 20-F of Chinard Bloodrporation; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I,bert Chen, certify that: 1. I have reviewed this annual report on Form 20-F of Chinard Bloodrporation; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification CHINARD BLOODRPORATION October19, 2010 Ting Zheng Chief Executive Officer October19, 2010bert Chen Chief Financial Officer (Principal Financial and Accounting Officer) v199375_ex13-1.htm 7 EX-13.1]

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MCOX [Mecox Lane] F-1/A:

[] [DRAFT October 20, 2010 ECOX ANE IMITED M — [ — Each Representing [ NDERWRITING GREEMENT U [pricing date] NDERWRITING GREEMENT U [pricing date] UBS AG 52/F, Two International Finance Centre 8 Finance Street Central, Hong Kong and Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 Schedule A as Representatives of the several Underwriters named in] [Name of Company: MECOX LANE LIMITED MECOX LANE LIMITED Number: Number Ordinary Share(s) - [no. of shares] - Incorporated under the laws of the Cayman Islands Ordinary Share(s): US$1,000,000 10,000,000,000 Ordinary Shares US$0.0001 Share capital is - [no. of shares] - Issued to: [name of shareholder] [name of shareholder] [no. of shares] THIS IS TO CERTIFY THAT Dated Transferred from:]

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